9911796707
TMI Blog2004 (9) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... B.L. Meena, SDR, for the Respondent. [Order (Oral)]. The applicant/appellants have filed a stay application for waiver of pre-deposit of wrongly taken Modvat credit to the tune of Rs. 8,252/- allegedly taken on ineligible document. 2.Appearing on behalf of the appellants Shri S. S. Thakur, Authorised Representative submits that vide their letter dated 7-9-2004 they had informed the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 6 of the Board s Circular No. 56/95-Cus., dated 30-5-1995 on which the revenue has heavily relied. But they have filed a photocopy of the consolidated Bill of Entry filed by the courier and duly attested by the Customs authorities for claiming the Modvat credit. He further submits that the machinery parts imported by them through courier have been used in the factory and they were never advised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Modvat credit can be taken on certified copies when there is no dispute about duty paid nature of goods and when there was no delay in taking credit and the Modvat credit was taken within the stipulated period. He therefore submitted that they are entitled for the Modvat credit on the photocopy of the Bill of Entry. However if the department wishes to insist that they should file an indemnity bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e separate certificates for Modvat purposes. In view of this situation they are not entitled for Modvat credit and their appeal may be rejected. In counter ld. Authorised Representative of the appellants submits that the department is not denying the payment of additional duty of customs by them and the Central Excise authorities are not denying that these machinery parts are not used in the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake has happened on both the sides and I therefore feel that the ends of justice would be met if they are allowed to avail the benefit of Modvat credit in view of the peculiar facts and circumstances of the case. It is made clear that this order will not be a general order and would be specific to their case and should not be cited as a precedent by others for availing the Modvat credit. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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